Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

For invoking the extended period of limitation both suppression ...


Extended Tax Limitation Requires Proof of Suppression and Intent to Evade; Case Dismissed Due to Lack of Suppression Evidence.

March 27, 2019

Case Laws     Service Tax     AT

For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.

View Source

 


 

You may also like:

  1. The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

  2. Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  3. Invocation of extended period of limitation under proviso to section 73(1) of Finance Act, 1994 requires wilful suppression of facts with intent to evade service tax...

  4. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

  5. Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment...

  6. The Tribunal held that the extended period of limitation of five years under proviso to Section 73(1) of the Finance Act could not have been invoked in the present case....

  7. Failure to produce supporting documents before audit team does not constitute suppression of facts to invoke extended period of limitation u/s 73(1) of Finance Act, 1994....

  8. Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

  9. Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer'...

  10. Issue of invoking an extended period of limitation for service tax assessment in cases involving interpretation of legal provisions. It establishes that mere...

  11. The CESTAT ruled in favor of the appellant regarding service tax recovery for 2011-2012. The demand for April-September 2011 was time-barred, exceeding even the extended...

  12. Invocation of extended period of limitation - wilful suppression of facts - Even suppression of facts has to be wilful and in any case, suppression has also to be with...

  13. Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

  14. Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the...

  15. Appellant challenged levy of service tax on commission paid to foreign agents for export of goods during Sep 2013-Sep 2014 under reverse charge, denial of CENVAT credit,...

 

Quick Updates:Latest Updates